Advanced Customs Law
Full course description
This course is a follow-up to the course ‘Customs Law’. Therefore, the course ‘Customs Law’ and the knowledge of the topics addressed in that course constitute a prerequisite to this course. Advanced Customs Law thoroughly discusses various current and complex themes within international customs law, such as the consequences of the Brexit, the political and practical nature of trade wars, anti-dumping/subsidizing measures, VAT deferment schemes on importation, import liabilities, the confluence of VAT taxation and the levy of customs duties, and the collection of customs debts and digital trade. Although this course still takes a worldwide approach to Customs Law, a deep dive in certain aspects of EU Customs law will be part of this course. After this course, students have a solid knowledge of Customs Law, and should be able to solve complex real-life cases from a theoretical and practical point of view.
The first week of this course is used to make a connection to the (basic) course in customs law (see section 4.2). Subsequently, the course builds further on this knowledge by focusing on various key topics, such as storage, processing and transportation under customs supervision, collection, guarantee, repayment and waivers, legal protection and control frameworks. In week 5, special attention is paid to the rapidly expanding use and role of technology in customs. Week 6 and 7 are devoted to other aspects related to cross-border movements of goods: other levies on importation, anti-dumping, economic sanctions, export controls, protection of intellectual property (incl. counterfeiting) and protecting the society (health, safety, economics). The Intended Learning Outcomes for Advanced Customs Law are as follows:
Describe, understand and explain advanced topics in international customs law, including those related to key non-fiscal customs topics;
Give - in English - an informed opinion on the legislation and case law relevant to the various topics discussed;
Creatively and critically deal with the topics covered by this course, be able to show the points of failure of existing legislation (and/or case law) and to offer solutions to resolve these issues;
- Describe, understand, explain and be able to apply the concepts of storage, processing and transportation under customs supervision;
- Describe, understand, explain and be able to apply the concepts of collection, guarantee, repayment and waivers;
- Understand and be able to critically assess legal protection with respect to the levy of customs duties;
- Describe, understand, explain control frameworks, including the concepts of the Authorized Economic Operator, processes and control and risk management;
- Describe and understand the impact of technology in the field of customs law with respect to automation of processes, the exchange and evaluation of information and supply chain security;
- Describe, understand, explain what levies on importation, other than customs duties may be applied;
- Describe, understand, explain non-fiscal aspects of customs law, such as anti-dumping, economic sanctions and export controls;
- Solve complex real-life cases from a theoretical and practical point of view;
- Describe, understand and explain the interplay between various customs law systems applicable in a global context.
To be announced.